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貿易通電子貿易有限公司
二零一七年中期報告
Independent Review Report
獨立審閱報告書
25
Review Report to the Board of Directors of
Tradelink Electronic Commerce Limited
(Incorporated in Hong Kong with limited liability)
Introduction
We have reviewed the interim financial report set out on pages 27 to 60
which comprises the consolidated statement of financial position of Tradelink
Electronic Commerce Limited (“the Company”) as of 30 June 2017 and the
related consolidated statement of profit or loss, statement of profit or loss and
other comprehensive income and statement of changes in equity and condensed
consolidated cash flow statement for the six month period then ended and
explanatory notes. The Rules Governing the Listing of Securities on The Stock
Exchange of Hong Kong Limited require the preparation of an interim financial
report to be in compliance with the relevant provisions thereof and Hong Kong
Accounting Standard 34,
Interim financial reporting
, issued by the Hong Kong
Institute of Certified Public Accountants. The directors are responsible for the
preparation and presentation of the interim financial report in accordance with
Hong Kong Accounting Standard 34.
Our responsibility is to form a conclusion, based on our review, on the interim
financial report and to report our conclusion solely to you, as a body, in
accordance with our agreed terms of engagement, and for no other purpose.
We do not assume responsibility towards or accept liability to any other person
for the contents of this report.
Scope of review
We conducted our review in accordance with Hong Kong Standard on Review
Engagements 2410,
Review of interim financial information
performed by the
independent auditor of the entity, issued by the Hong Kong Institute of Certified
Public Accountants. A review of the interim financial report consists of making
enquiries, primarily of persons responsible for financial and accounting matters,
and applying analytical and other review procedures. A review is substantially
less in scope than an audit conducted in accordance with Hong Kong
Standards on Auditing and consequently does not enable us to obtain assurance
that we would become aware of all significant matters that might be identified in
an audit. Accordingly we do not express an audit opinion.
致貿易通電子貿易有限公司
董事會審閱報告書
（於香港註冊成立的有限公司）
引言
本核數師（以下簡稱「我們」）已審閱列載於第
27
至
60
頁的中
期財務報告，此中期財務報告包括貿易通電子貿易有限公司
（「貴公司」）於二零一七年六月三十日的綜合財務狀況表，與
截至該日止六個月期間的相關綜合損益表、綜合損益及其他
全面收益表、權益變動表及簡明綜合現金流量表以及附註解
釋。香港聯合交易所有限公司證券上市規則規定，中期財務
報告的編製必須符合當中訂明的相關規定，以及由香港會計
師公會頒佈的《香港會計準則》第
34
號「
中期財務報告
」的規
定。董事須負責根據《香港會計準則》第
34
號編製及呈列中
期財務報告。
我們的責任是根據我們的審閱結果，對中期財務報告作出
結論，並按照我們雙方所協定的委聘書條款，僅向
閣下
（作為整體）報告。除此以外，我們的報告書不可用作其他用
途。我們概不會就本報告書的內容對任何其他人士負責或承
擔任何責任。
審閱範圍
我們已根據香港會計師公會頒佈的《香港審閱準則》第
2410
號「
實體的獨立審計師對中期財務信息的審閱
」進行審閱。
中期財務報告審閱工作包括主要向負責財務及會計事項的人
員作出查詢，並進行分析和其他審閱程序。由於審閱的範圍
遠較按照《香港審計準則》進行審核的範圍為小，所以不能保
證我們會注意到在審核中可能會被發現的所有重大事項。因
此，我們不會發表任何審核意見。